On October 31, a company finances the purchase of equipment with a $500,000 5-year note payable. The note has an interest rate of 12% and a monthly payment of $11,122, due at the end of each month. After two payments have been made, what amount should the company report as the note payable balance in its December 31 balance sheet?
a. $490,061
b. $487,695
c. $477,756
d. $487,756

Answers

Answer 1

Answer: b. $487,695

Explanation:

When the $11,122 monthly payment is made, it comprises of 2 things. The interest payment and the principal repayment.

For the first payment, the interest is;

= 500,000 * 12% * 1/12 ( monthly adjustment)

= $5,000

The remaining amount will be the principal repayment;

= 11,122 - 5,000

= $6,122

The note payable will reduce to;

= 500,000 - 6,122

= $493,878‬

Second payment;

Interest = 493,878‬ * 12% * 1/12

= $4,938.78

Principal Repayment = 11,122 - 4,938.78‬

= ‬$6,183.22‬

The note payable will become;

= 493,878‬  - 6,183.22‬

= 487,694.78‬

= $487,695


Related Questions

Add the following and reduce to lowest terms: 61/8+4 3/8=

Answers

Answer:

10 1/2 or 10.5

Explanation:

6,1/8 + 4,3/8

= 49/8 + 35/8

= 49 + 35

       8

= 84/8

= (84/4) / (8/4)

= 21/2

= 10 1/2 or 10.5

Galehouse Gas Stations Inc. expects sales to increase from $1,510,000 to $1,710,000 next year. Galehouse believes that net assets (Assets − Liabilities) will represent 30 percent of sales. His firm has an 8 percent return on sales and pays 45 percent of profits out as dividends. a. What effect will this growth have on funds?

Answers

Answer:

Cash position reduces by -$24,760

Explanation:

If Gatehouse sales increases as expected the increase will be

1,710,000 - 1,510,000 = $200,000

Net assets is expected to represent 50% of sales, so this sales increase is expected to have Asset Buildup of:

0.50 * 200,000 = $100,000

Asset has a negative balance so it is -$100,000

Return on sales is 8% of the new sales value:

0.080 * 1,710,000 = $136,800 (profit)

45% of profit is paid out as dividend

0.45 * 136,800= -$61,560

It is negative as it represents cash going out

Total cash position = -100,000 + 136,800 - 61,560

Total cash position = -$24,760

Cash position reduces by -$24,760

Jim Company bought a machine for $36,000 with an estimated life of 5 years. The residual value of the machine is $6,000. This machine is expected to produce 120,000 units. In year 1, it produced 19,000 units, and in year 2, 38,000 units. Assuming the units-of-production method, calculate the first 2 years’ depreciation.

Answers

Answer:

Year 1 $4,750

Year 2 $9,500

Explanation:

Calculation for the first 2 years' depreciation

Since we were told that in year 1 it produced 19,000 units which means that the depreciation will be calculated as :

Year 1 Depreciation =19,000 units÷4 years

Year 1 Depreciation=$4,750

Calculation for Year 2 Depreciation

Since we were told that in year 2, 38,000 units was produce which means that the Depreciation will be calculated as :

Year 2 Depreciation =19,000 units÷2 years

Year 2 Depreciation =$9,500

Therefore Year 1 depreciation will be $4,750 while Year 2 depreciation will be $9,500.

If the inflation rate was 2.40% and the nominal interest rate was 7.20% over the last year, what was the real rate of interest over the last year? Disregard cross-product terms; that is, if averaging is required, use the arithmetic average. Round intermediate calculations to four decimal places.

Answers

Answer:

the real rate of interest is 4.80%

Explanation:

The computation of the real rate of interest is shown below:

Real rate of interest is

= Nominal rate of interest - inflation rate

= 7.20% - 2.40%

= 4.80%

It is the difference between the nominal rate of interest and the inflation rate and the same is to be considered

hence, the real rate of interest is 4.80%

What was your profit or loss over the day (in $)?

Answers

Answer:

profit or loss over the day (in $) is the subtraction of sell price(in $) from the purchase price(in $) at the end of the day.

Explanation:

To find the percentage of profit or loss we first find the profit or loss by the  subtraction of sell price from the purchase price and than divide the result by the purchase price and multiply with 100.

Formoula for finding the percentage profit or loss= (sell price- purchase price)*100/(purchase price)

How does the supply chain theory work with the distribution function?

Answers

Answer:

In simple words, Distribution can be characterised as a step-by - step process for transferring goods from manufacturers to end users. Distribution happens from the preceding point at any level of the supply process, including vendors, distributors or consumers.

Input materials are transported from producers to factories, and finished products are passed from factories to consumers. Distribution influences the quality of the supply chains and the consumer's service. In India, cement prices are around 30% of that same cost of manufacturing and selling cement.

Which of the following statements is correct?A. Marketing is the term used to refer only to the sales function within a firm.B. Marketing managers don't usually get involved in production or distribution decisions.C. Marketing is an activity that considers only the needs of the organization; not the needs of society as a whole.D. Marketing is the activity, set of institutions, and processes for creating, communicating, delivering, and exchanging offerings that have value for customers, clients, partners, and society at large.

Answers

Answer:

D. Marketing is the activity, set of institutions, and processes for creating, communicating, delivering, and exchanging offerings that have value for customers, clients, partners, and society at large.

Explanation:

Marketing goes way beyond selling and covers everything from planning to production and delivery/distribution to the customers. This is because marketing is a key/critical part of the business. Marketing is aimed at creating value for the customers and satisfying their needs in this way therefore marketing in business is not focused on selling but goes beyond that to breach the gap of satisfying and solving customers problems. This is seen in businesses who are marketing concept oriented and not selling concept oriented

g Assume that Fan-Tastic Sports Gear Inc. used the allowance method last year, and the allowance account at the end of the year had a debit balance of $2,240. The company estimated uncollectible accounts expense using the percent of credit sales method and expected 0.75% of credit sales to be uncollectible. What is the amount of the adjusting entry to provide for doubtful accounts on December 31

Answers

Answer: $16,275‬

Explanation:

The amount for the adjusting entry to provide for doubtful accounts at year end is;

= Credit sales * Percentage of accounts expected uncollectible

= ( 3,100,000 * 70%) * 0.75%

= $16,275‬

he following amounts were reported by Howe Company before adjusting its overapplied manufacturing overhead of $16,000. Raw Materials Inventory $80,000 Finished Goods Inventory $120,000 Work in Process Inventory $200,000 Cost of Goods Sold $1,460,000. What is the amount Howe will report as cost of goods sold after it disposes of its overapplied overhead

Answers

Answer: $1,444,000‬

Explanation:

The Cost of Goods sold for a manufacturing company includes the Manufacturing overhead. If the overhead was overapplied, the COGS is inflated and needs a downward adjustment.

COGS after overapplied overhead is disposed of = COGS before disposal - overapplied amount

= 1,460,000 - 16,000

= $1,444,000‬

Value of Equity after Recapitalization Nichols Corporation's value of operations is equal to $500 million after a recapitalization (the firm had no debt before the recap). It raised $300 million in new debt and used this to buy back stock. Nichols had no short-term investments before or after the recap. After the recap, wd = 60%. What is S (the value of equity after the recap)? Enter your answers in millions. For example, an answer of $10,550,000 should be entered as 10.55. Round your answer to the nearest whole number. $ million

Answers

Answer:

$300 million

Explanation:

Computation of S the value of equity after the recap

First step is to find the Value of debt using this formula

Value of debt = (New Debt / WD) - Value of Debt

Let plug in the formula

Value of debt = [$300 million / 0.60] - $300 million

Value of debt =500 million -$300 million

Value of debt =$200 million

Second step is to calculate for the Value of equity using this formula

Value of equity = Total market value - Value of debt

Let plug in the formula

Value of equity= $500 million - $200 million

Value of equity = $300 million

Therefore S the value of equity after the recap will be $300 million.

why more and more services are being developed by businesses today? ​

Answers

Answer:

because they need money

Explanation:

they need money because of the plague

If you stop and take the time to ask yourself if you are being realistic about
your skills, perceptions, and judgements, you are more likely to avoid which
bias?
hindsight bias
escalation of commitment
overconfidence bias
Previous
Next

Answers

The correct answer is Overconfidence bias

Explanation:

Overconfidence bias is the result of an excessive and unrealistic estimation of one's skills, knowledge, ideas, etc even to the point the individual considers himself better than others or does not have an objective perception about himself. This type of bias can lead to negative consequences, for example, by overestimating his ability to pass a test a student might choose not to study at all and then fail the test. Moreover, this can be avoided by assessing realistically one's skills, judgments, etc. According to this, the type of bias that can be avoided is overconfidence bias.

Imprudential, Inc., has an unfunded pension liability of $800 million that must be paid in 21 years. To assess the value of the firm's stock, financial analysts want to discount this liability back to the present. If the relevant discount rate is 5.5 percent, what is the present value of this liability

Answers

Answer:

PV= $259.89 million

Explanation:

Giving the following information:

Future Value= $800 million

Number of periods= 21 years

Relevant discount rate= 5.5 percent

To calculate the present value, we need to use the following formula:

PV= FV/(1+i)^n

PV= 800/1.055^21

PV= $259.89 million

Which of the following is true about organizational change?
A. Organizations subscribe to only one set of values.
B. The basic underlying assumptions of organizational culture are relatively easy to change.
C. Organizational change is more likely to succeed if there is a great deal of inconsistency between individual values and organizational values.
D. Organizations are less likely to accomplish corporate goals when employees perceive an inconsistency between the espoused values of the organization and their own personal characteristics.

Answers

Answer:

D. Organizations are less likely to accomplish corporate goals when employees perceive an inconsistency between the espoused values of the organization and their own personal characteristics.

Explanation:

When employees are not aligned or do not agree with company values such that their individual/personal values contradict that of the company, there is high likelihood that the company would be to reach it's company goals. This is because employees have to synchronize and internalize company values with theirs in order to move to achieve company goals. Example of some of the values of a company go against the moral values of some of the employees, there is an inconsistency here that could lead to less motivation from employees in achieving company goals

Organizations are less likely to accomplish corporate goals when employees perceive an inconsistency between the espoused values of the organization and their own personal characteristics. Option (d) is correct.

There is a strong possibility that the firm won't achieve its objectives if employees are not in line with or disagree with the company's principles to the extent that their personal and individual beliefs do. This is due to the fact that in order to proceed toward achieving company goals, personnel must synchronize and internalize company values with their own.

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Frank is worried about identity theft. He does not like to give access to his checking account to anyone but the bank.
What is the best option for him to pay his bills?
O Frank should telephone in his payment to the company.
Frank should pay his bill online.
Frank should set up automatic withdrawals for the company he is paying.
O Frank should mail a check to the company.

Answers

Answer:

Frank should mail a check to the company.

Explanation:

Got it right on Edge!

Frank should mail a check to the company.

What is a mail?

A system for physically delivering postcards, letters, and packages is known as the mail or post. The term "mail" in American English often refers to the government service that collects and delivers letters and packages. Anything that is sent to your mail box or post office box is considered mail, including letters, bills, packages, periodicals, and other items sent by the postal service. The equivalent of mail on the internet is email.

In addition to conveying mail, postal authorities frequently perform other duties. In some nations, a postal, telegraph, and telephone (PTT) service also manages the telephone and telegraph networks in addition to the postal system.

What is a company?

A group of people can get together to form a company, which is a legal body used to conduct and manage commercial or industrial business operations. Either public or private companies can exist; the former distributes equity to shareholders on a stock exchange, whereas the latter is privately held and unregulated. Companies have a significant role in the health of an economy by providing jobs and luring in disposable income to fuel expansion. The business lines of an organization rely on its structure, which can be a company, a partnership, or even a sole proprietorship. A company can engage into contracts, sue (or be sued), borrow money, pay taxes, own property, and employ people, among other legal rights and obligations, just like an individual can.

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Nevan’s gross pay was $45,150 last year. The federal income tax withholding from his pay was 16% of his gross pay. Nevan determined the federal income tax he owes is $6,150. Which of the following is true?

Answers

Answer:

Nevan will receive a refund of $1,074.

Explanation:

The true statement from the following options is that the refund of amounting to $1,074 being receive to Nevan.

Option D is correct.

What is an income tax?

An income tax is the liability paid by the taxpayer in respect of its taxable income. The taxable income is determined as the difference between gross income and the applicable exemptions.

From the provided case, the amount of tax withheld from the income of Nevan is $7,224 ($45,150 X 16%) and the amount of Income tax paid by him is $6,150, so the amount of difference, that is, $1,074 is considered to be refund. This is because the tax liability is lesser than the tax amount being withheld.

Question's missing part:

The options are given as follows:

A) Nevan owes an additional $1,074 in federal tax.

B) Nevan owes an additional $984 in federal tax.

C) Nevan will receive a refund of $1,074.

D) Nevan will receive a refund of $984.

Therefore, the refund of $1,074 is being earned by Nevan in the provided situation.

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Which of the following can issue Eurodollar bonds?
I. Sovereign governments.
II. State and local governments.
III. U.S. corporations.
IV. Foreign corporations.
A) I and II.
B) I and III.
C) III and IV.
D) I,II, III, and IV.

Answers

Answer:

D) I,II, III, and IV.

Explanation:

The eurodollar bond is the bond in which the security is to be issued in the united states than could be located outside to the united states

It could be issued when the corporation wants to generate the capital from the investors that are located in the international countries

here issuers could be all of the following options given

Therefore option D is the correct answer

Which cost is not relevant in making financial decisions?
A) Sunk costs.
B) Opportunity costs.
C) Incremental costs.
D) Out-of-pocket costs.

Answers

d is the correct answer i believe, but I may be wrong.

Below is the complete list of accounts of Cobras Incorporated and the related balance at the end of March. All accounts have their normal debit or credit balance. Supplies, $1,100; Buildings, $53,000; Salaries Payable, $300; Common Stock, $33,000; Accounts Payable, $2,100; Utilities Expense, $3,500; Prepaid Insurance, $1,100; Service Revenue, $19,300; Accounts Receivable, $4,000; Cash, $3,300; Salaries Expense, $6,200; Retained Earnings, $17,500. Required: Prepare a trial balance with the list of accounts in the following order: assets, liabilities, stockholders' equity, revenues, and expenses.

Answers

Answer:

                         Cobras Incorporated

                             Trial Balance

                  For the Month Ended March 31

Account                            Debit           Credit

Cash                                  $3,300

Account Receivable         $4,000

Supplies                            $1,100

Prepaid Insurance            $1,100

Buildings                           $53,000

Account Payable                                   $2,100

Salaries Payable                                    $300

Common stock                                      $33,000

Retained earnings                                 $17,500

Service Earnings                                    $19,300

Salaries Expenses           $6,200

Utilities Expenses            $3,500                        

Total                                 $72,200        $72,200

Alice, Amber, and Andi make and sell pottery. Alice is willing to sell a 5 inch pot for $25 , Amber is willing to sell a 5 inch pot for $28 , and Andi is willing to sell a 5 inch pot for $52 . If each of the ladies is able to sell one 5 inch pot for $55 , what is their combined producer surplus

Answers

Answer: $60

Explanation:

Producer surplus is simply the difference between the price a producer or seller is willing to accept for a particular good or service and how much the seller eventually sells the product at the market price.

In this scenario, the combined producer surplus will be the addition of the producer surplus of Alice, Amber and Andi. This will be:

= (55 - 25) + (55 - 28) + (55 - 52)

= 30 + 27 + 3

= $ 60

When I buy a $12.00 movie ticket rather than two paperback books, the
opportunity cost of going to the movie is the two paperback books I did
not buy.
True or false?

Answers

true because it is true

The following cost data pertain to the operations of Rademaker Department Stores, Inc., for the month of March: Corporate headquarters building lease $ 94,000 Cosmetics Department sales commissions-Northridge Store $ 6,600 Corporate legal office salaries $ 58,600 Store manager's salary-Northridge Store $ 11,600 Heating-Northridge Store $ 12,600 Cosmetics Department cost of sales-Northridge Store $ 32,600 Central warehouse lease cost $ 7,600 Store security-Northridge Store $ 14,600 Cosmetics Department manager's salary-Northridge Store $ 5,600 The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are direct costs of the Cosmetics Department

Answers

Answer:

Rademaker Department Stores, Inc.

Direct costs of the Cosmetics Department:

= $44,800

Explanation:

a) Data and Calculations:

Cosmetics Department

Cosmetics Department Sales commissions - Northridge Store $ 6,600

Cosmetics Department cost of sales-Northridge Store            $ 32,600

Cosmetics Department manager's salary-Northridge Store      $ 5,600

Total direct costs for Cosmetics Department                            $44,800

b) The direct costs for the Cosmetics Department are those costs that are directly attributable to the department.  They are not the shared costs arising from either the Northridge Store or from the Corporate headquarters.

On december 31 2019 the ledger of lopez company contained the following account balances:Cash $31,500 Maria Lopez, Drawing $12,000Accounts Receivable 2,150 Fees Income 46,250Supplies 1,350 Depreciation Expense 2,000Equipment 24,500 Salaries Expense 15,500Accumulated Depreciation 1,750 Supplies Expense 2,250Accounts Payable 2,250 Telephone Expense 1,850Maria Lopez, Capital 46,750 Utilities Expenses 3,900

Answers

Answer:

A. Dec 31, 2019

Dr Fees Income 46,250

Dr Income Summary 46,250

B. Dec 31, 2019

Dr Income Summary 25,500

Cr Depreciation Expense 2,000

Cr Salaries Expense 15,500

Cr Supplies Expense 2,250

Cr Telephone Expense 1,850

Cr Utilities Expense 3,900

C. Dec 31, 2019

Dr Income Summary 21,250

Cr Maria Lopez, Capital 21,250

D. Dec 31, 2019

Maria Lopez, Capital 12,000

Maria Lopez, Drawing 12,000

Explanation:

A. Preparation of the closing entry for revenue.

Dec 31, 2019

Dr Fees Income 46,250

Dr Income Summary 46,250

(To close revenue accounts)

B. Preparation of the closing entry for expenses.

Dec 31, 2019

Dr Income Summary 25,500

(2,000+15,500+2,250+1,850+3,900)

Cr Depreciation Expense 2,000

Cr Salaries Expense 15,500

Cr Supplies Expense 2,250

Cr Telephone Expense 1,850

Cr Utilities Expense 3,900

(To close expense accounts)

C. Preparation of the closing entry for balance of income summary

Dec 31, 2019

Dr Income Summary 21,250

(46,750-25,500)

Cr Maria Lopez, Capital 21,250

(To close balance of income summary)

D.Preparation of the closing entry for the drawing account

Dec 31, 2019

Maria Lopez, Capital 12,000

Maria Lopez, Drawing 12,000

(To close drawing account)

A company purchased a building for $900,000 by obtaining a 30-year mortgage payable. Assume the lending arrangement specifies that the company will pay $20,000 of the principal over the first year, $30,000 in the second year, and the remainder evenly over the final 28 years. What amount of the $900,000 would be classified as a long-term liability at the time the mortgage payable is obtained

Answers

Answer:

A total of $880,000 would be classifiad as a long-term liability.

Explanation:

Long-term liabilities are also known as non-current liabilities.

Long-term liabilities consist of all the liabilities that are not due within a year, in other words, that can be paid off for a period of time longer than six months.

In this case, only $20,000 of principal of a total of $900,000 are paid over the first year. The remaining principal payment of $880,000 (plus any interest), is to be paid over the next 29 years, and for this reason, these payments will be recorded in the balance sheet as long-term or non-current liabilities.

Comprehensive CVP analysis "I’ll never understand this accounting stuff," Blake Dunn yelled, waving the income statement he had just received from his accountant in the morning mail. "Last month, we sold 2,000 stuffed State University mascots and earned $6,565 in operating income. This month, when we sold 3,000 I thought we’d make $9,848. But this income statement shows an operating income of $11,615! How can I ever make plans if I can’t predict my income? I’m going to give Janice one last chance to explain this to me," he declared as he picked up the phone to call Janice Miller, his accountant.

Answers

Answer:

The problem with Blake's reasoning is that he believes that all costs are variable, and that is not true. In order to predict future profits, he divided $6,565 by 2,000 stuffed mascots = $3.2825 profit per stuffed mascot sold. But when sales increased to 3,000 units, the profits increased much more.

This happens because some costs are variable and change directly with the number of units sold, while others are fixed and remain the same regardless of the number of units sold.

The question is incomplete, the accounts are missing, so I looked for them:

February March

Sales revenue $25,000 $37,500

Cost of goods sold 10,000 15,000

Gross profit 15,000 22,500

Rent expense 1,500 1,500

Wages expense 3,500 5,000

Shipping expense 1,100 1,650

Utilities expense 750 750

Advertising expense 1,000 1,400

Insurance expense 585 585

Operating income $6,565 $11,615

The income statement using the contribution margin format would be as follows:

Income Statement              Year 1                  Year 2

Sales revenue            $25,000         $37,500

Variable costs:

Cost of goods sold   $10,000         $15,000 Wages expense*     $3,000          $4,500 Shipping expense       $1,100           $1,650 Advertising expense*   $800           $1,200

Contribution margin           $10,100                $15,150

Period costs:

Wages expense*        $500             $500 Advertising expense*   $200             $200 Rent expense              $1,500           $1,500 Insurance expense       $585             $585 Utilities expense        $750             $750

Net income                         $6,565                 $11,615

*high low cost method for wages expense and advertisement expense:

variable wages expense = ($5,000 - $3,500) / (3,000 - 2,000) = $1.50 per unit

fixed wages expense = $5,000 - (3,000 x $1.50) = $500

variable advertising expense = ($1,400 - $1,000) / (3,000 - 2,000) = $0.40 per unit

fixed advertising expense = $1,400 - (3,000 x $0.40) = $200

protect the fundamental rights and liberties of citizens.
O Legislation and common law
O Equivalent branches of the government
The legislative branch of the government
The executive office of the United States

Answers

Answer:

I believe your answer is A

the different ways the media informs the public on the daily work of the Zondo Commission?

Answers

The correct answer to this open question is the following.

Although the are no options attached, we can say the following.

The different ways the media informs the public on the daily work of the Zondo Commission have been through their different slots such as their broadcasting systems, TV channels, Radio news, and social media sites.

The Zondo Commission in South Africa was formed to investigate corruption acts, fraud, and state capture. Formally known as the Judicial Commission of Inquiry into Allegations of State Capture, it was created in August 2018 as an initiative from the South Africa President Cyril Ramaphosa. The investigation is in progress and mass media is following the case very closely, daily informing the people of South Africa to generate Public Opinion.

Wacky Entertainment Inc. is in the middle a copyright lawsuit. Next month, the company anticipates winning $500,000 in the settlement. How should Wacky Entertainment record the $500,000 this month?
a. As a gain on the income statement
b. As a liability on the income statement
c. As revenue on the income statement
d. As a footnote of the financial statements
e. It should not be reported

Answers

Answer: d. As a footnote of the financial statements

Explanation:

The settlement that the company expects is contingent in nature and should only be recognised in the statements if it is probable that it will happen.

The company anticipates that it will win this therefore making it probable that it will do so. The amount is also quantifiable as well. However, going by the Accrual principle in Accounting, revenue is only recorded when earned.

The Gain Contingent will have to be recorded as a footnote until it is realized then it can be recorded.

Exercise 2-12 Analyzing and journalizing transactions involving receipt of cash LO P1 Following are transactions for Valdez Services, a company owned by Brina Valdez. Brina Valdez invested $20,000 cash in the company in exchange for common stock. The company provided services to a client and immediately received $900 cash. The company received $10,000 cash from a client in payment for services to be provided next year. The company received $3,500 cash from a client in partial payment of accounts receivable. The company borrowed $5,000 cash from the bank by signing a note payable. 1. Prepare general journal entries for the above transactions of Valdez Services. 2. Listed below are four reasons why a transaction would not yield a revenue. Match each of the reasons to the transaction it properly describes.

Answers

Answer:

1. Date  General Journal and Explanation        Debit         Credit

              Cash                                                   $20,000

                   Common Stock                                               $20,000

              (To record investment in stock)

                Cash                                                   $900

                     Service Revenue                                           $900

               (To record revenue earned in Cash)  

                Cash                                                  $10,000  

                       Unearned Service Revenue                       $10,000

               (To record advance receipt)  

                Cash                                                    $3,500  

                        Accounts receivables                                 $3,500

               (To record cash received)  

                 Cash                                                   $5,000

                         Notes Payable                                            $5,000

                 (To record issuance of note)

2. Question missing.

Ethics training programs typically teach how to disguise unethical behavior and not how to avoid unethical behavior.

Answers

Answer: False

Explanation:

Ethics are the moral principles which govern the behavior of a person. Ethics help us to know what is right or what is wrong.

Ethics Training program are done in order to enable workers to be able to identify and also deal with the ethical problems that they may face.

Therefore, the statement that "Ethics training programs typically teach how to disguise unethical behavior and not how to avoid unethical behavior" is false.

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